Taxpayers who discharge missed GST liabilities through DRC-03 using ITC for supplies already reported in GSTR-1 are not liable for interest under Section ...

The Karnataka High Court held that the assessee's payment of Rs. 10 crores could not be treated as a voluntary payment under ...

The Karnataka High Court holds that payments made by assessee through Form GST DRC-03 at the time of search or pursuant to an investigation cannot be treated as 'voluntary payments' when ...

The Goods and Services Tax Network (GSTN) has introduced Form GST DRC-03A on the GST portal to assist taxpayers in managing their tax demands more efficiently. This new tool is specifically designed ...

The Goods and Services Tax Network (GSTN) has introduced a new form, GST DRC-03A, now available on the GST portal. This form enables taxpayers to adjust the tax demand amounts they have already paid ...